小型矿山采矿权评估收入权益法参数优化研究

发布时间：2019-02-15 09:23

【摘要】：我国矿业企业的现状是大中型矿山少，小型矿山多。小型矿山是我国矿业发展中一股重要的力量。因此在矿业权评估中，，小型矿山采矿权评估的项目就有较大数量，由于小型矿山自身的特点，在选择评估方法时，收入权益法的简便易行被评估界广泛运用。本文介绍了目前国外矿业权评估常用的一些方法，有贴现现金流量法、可比市价法、勘查费用倍数法和粗估法。为我国矿业权评估的发展和完善提供了参考依据。国内常用的方法有：折现现金流量法、地质要素评序法和收入权益法。但我国矿业权评估起步晚，至今才十几年的经验，各方面还不够完善，评估过程中存在着这样那样的问题。随着矿业经济的迅速发展，矿业权评估这一行业也日趋活跃，那么研究其中评估方法中参数的改进和优化就有重要的意义。针对小型矿山采矿权评估的方法之一—收入权益法在实践中存在可采储量计算有失准确，人为因素影响较大，评估过程不够规范、客观，造成评估结果有失准确的现象，本文提出了针对小矿缺乏地质资料造成的储量不明确、采矿权权益系数和折现率取值不规范、基准价检验评估结果的四种参数优化方法。之后以“安徽省青阳县火焰山方解石矿采矿权评估”项目为例，通过专职地质勘查人员和评估师现场地质勘查、估算储量，确定设计损失量，并详细查明矿山的交通位置、地质特征、开采技术条件、加工性能和矿业权市场情况，查证核实矿山的合法性，并收集相关评估所需资料。结合矿业权评估理论，运用参数优化方法，对可采储量、采矿权权益系数、折现率、等重要参数和其它指标进行测算，得出评估值，最后用基准价对评估结果进行检验，证明是符合要求的，通过对比分析运用原方法评估的采矿权价值和采用参数优化方法评估的采矿权价值，以及国土资源局评审备案的最终结果，得出本文结论。评估中影响采矿权价值的因素得到较充分的体现，也减少了人为因素的影响，参数优化方法切实可行。
[Abstract]:The present situation of mining enterprises in China is that large and medium mines are few and small mines are more. Small mine is an important force in the development of China's mining industry. Therefore, in the evaluation of mining rights, there are a large number of items in the evaluation of mining rights in small mines. Because of the characteristics of small mines, the income rights and interests method is widely used in the evaluation field when selecting the evaluation method. This paper introduces some methods commonly used in foreign mining right evaluation, such as discounted cash flow method, comparable market value method, exploration cost multiple method and rough estimate method. It provides a reference for the development and perfection of mining right evaluation in China. The commonly used methods in China are discounted cash flow method, geological factor evaluation method and income equity method. However, the evaluation of mining rights in our country started late and has only been more than ten years' experience. It is not perfect in all aspects, and there are some problems in the process of evaluation. With the rapid development of mining economy, the industry of mining right evaluation is becoming more and more active, so it is of great significance to study the improvement and optimization of the parameters in the evaluation method. In the light of one of the methods of mining right evaluation in small mines, the income rights and interests method has the phenomenon that the calculation of recoverable reserves is inaccurate in practice, the human factors have great influence, the evaluation process is not standardized and objective, which results in inaccurate evaluation results. In this paper, four parameter optimization methods are put forward to solve the problem of lack of geological data for small mines, such as the uncertainty of reserves, the non-standard values of mining rights' equity coefficient and discount rate, and the evaluation results of benchmark price test. Then, taking the project "Mining right Evaluation of Huoyanshan calcite Mine in Qingyang County, Anhui Province," as an example, through full-time geological exploration personnel and appraisers, on-site geological exploration, estimating reserves, determining the amount of design losses, and finding out the traffic location of mines in detail, Geological characteristics, mining technical conditions, processing performance and mining rights market situation, check and verify the legality of the mine, and collect the relevant evaluation data. Combining with the theory of mining right evaluation and using the method of parameter optimization, the paper calculates the important parameters and other indexes, such as recoverable reserves, mining rights equity coefficient, discount rate, etc., and obtains the evaluation value. Finally, the evaluation results are tested with the base price. By comparing the value of mining right assessed with the original method and the value of mining right assessed by parameter optimization method, and the final result of land and resources bureau review and filing, this paper draws a conclusion. The factors affecting the value of mining rights are fully reflected in the evaluation, and the influence of human factors is also reduced. The method of parameter optimization is feasible.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.1

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